公允价值会计的问题还不仅于此。
公允价值会计是当前国际会计的热点问题。
Fair value accounting has emerged as a hotspot in the international accounting area.
这种理论模型是对公允价值会计观念的挑战：信息越多越好。
This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
最新研究表明公允价值会计的使用范围的扩大可能是一件好坏掺半之事。
New research suggests that the increasing reach of fair-value accounting might be a mixed blessing.
在资产和负债被首次记账后，公允价值会计可以精确测量其净值。
These gauge net worth from the arbitrary dates when assets and liabilities were first booked.
所以，会计界应当正视公允价值会计的缺陷，并不断完善公允价值会计。
Therefore, it' s necessary for the accounting community to face the deficiencies in fair value accounting and improve continuously fair value accounting.
金融界认为，公允价值会计独特的“反馈效应”是造成次贷危机的根源；
The financial community believes that unique "feedback effect" in fair value accounting is the root cause of SPMC;
在与公允价值会计相关的诸多问题当中，争议最大的是公允价值的计量。
Among the many issues concerning the application of fair value accounting, the issue as to measurement is under the most heated debate.
文章重点讨论的公允价值会计产生的背景和历程以及公允价值会计的实质。
This article focuses on the background and development of fair-value as well as its nature.
公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点。
Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.
探讨公允价值会计问题，对我国公允价值会计的理论和实践有重要的现实意义。
It is fairly important for the theory and practice of fair value accounting applied in China to research on the problem of fair value accounting.
如何能够可靠地对公允价值进行计量，成为公允价值会计问题中急需解决的一个问题。
How to provide a reliable measurement for fair value remains an urgent issue for fair value accounting.
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
一个长期争议的话题就是在银行业应当在何种程度上采用以实时市场信息为资产定价的公允价值会计。
A long-fermenting issue is how far "fair-value" accounting, which USES up-to-the-minute market information to price assets, should be pushed in banking.
文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。
This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.
在去年11月，特许财务分析师协会的调查中，52%的投资者支持使用公允价值会计方法处理各类贷款。
In a survey by the CFA Institute last November, 52% of investors supported fair-value accounting for all loans.
公允价值会计准则在一些地方令人为难，例如它不允许银行把资产转入贷款帐簿且不立即进行减值。
One is mark-to-market accounting where it is ambivalent, for example endorsing the idea that banks be allowed to shift assets into loan books where they need not be written down immediately.
要求停止使用公允价值会计只是在试图掩盖问题，若真的停止其使用将有可能逐渐削弱金融体系残留的信心。
The calls for its suspension can be seen as trying to sweep the problems under the carpet, which would, if allowed, risk undermining the remaining confidence in the financial system.
但是同卖家行为相对等的任何事(在这里指公允价值会计对信息披露的要求)能轻易地导致资产价格大幅变动。
But anything that co-ordinates the actions of sellers-in this case, the disclosure required by fair-value accounting-can easily lead to sharp movements in asset prices.
这主要应为他们不得不实施公允价值会计，是指资产必须以市场报价来计价：市场报价就是指当前交易下获得的市场价格。
That is because they are enforcing fair-value accounting, in which assets must be marked regularly to the market price: that is, what they would be expected to fetch right now in a sale.
事实上，次贷危机的根源在于金融体系内部，但公允价值会计的某些缺陷的确在某种程度上对次贷危机起到了推波助澜作用。
In fact, the SPMC is rooted in the internal financial system, but some defects of the fair value accounting has really played to some degree a role in adding fuel to the flames in ease of the SPMC.
到目前为止，国内对于使用公允价值会计进行利润操纵的研究还比较少，并且由于缺乏数据的原因大部分均停留在理论阶段。
Until now, there is few literature focus on the relationship between fair value and earning manipulation, for the reason of lack of data, most of which stays at the theoretical stage.
我们听到一些争论认为公允价值会计——即将当前的市场价值分摊到金融资产、金融负债中，是加剧信贷危机的主要因素之一。
Second, we have heard some argue that fair value accounting —which assigns current market values to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.
就在同一天，美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。
On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
所有的会计机制都有缺陷，公允价值也不例外。
All accounting regimes are flawed, and fair-value is no exception.
所有的会计机制都有缺陷，公允价值也不例外。
All accounting regimes are flawed, and fair-value is no exception.
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